<PAGE>

                                                                    EXHIBIT 99.1

                                                                     Page 1 of 4


                ORIGEN MANUFACTURED HOUSING CONTRACT TRUST 2004-B
                         STATEMENT TO CERTIFICATEHOLDERS
                                JANUARY 17, 2006

                             DISTRIBUTION IN DOLLARS

<TABLE>
<CAPTION>
                             BEGINNING                                                                            ENDING
            ORIGINAL         PRINCIPAL                                                  REALIZED   DEFERRED      PRINCIPAL
CLASS      FACE VALUE         BALANCE        PRINCIPAL      INTEREST         TOTAL       LOSSES    INTEREST       BALANCE
-----    --------------   --------------   ------------   ------------   ------------   --------   --------   --------------
<S>      <C>              <C>              <C>            <C>            <C>            <C>        <C>        <C>
A1        49,000,000.00    18,300,014.97   1,944,798.02      43,767.54   1,988,565.56     0.00       0.00      16,355,216.95
A2        42,300,000.00    42,300,000.00           0.00     133,597.50     133,597.50     0.00       0.00      42,300,000.00
A3        16,100,000.00    16,100,000.00           0.00      63,729.17      63,729.17     0.00       0.00      16,100,000.00
A4        21,600,000.00    21,600,000.00           0.00      98,280.00      98,280.00     0.00       0.00      21,600,000.00
M1        19,000,000.00    19,000,000.00           0.00      90,725.00      90,725.00     0.00       0.00      19,000,000.00
M2        11,000,000.00    11,000,000.00           0.00      59,675.00      59,675.00     0.00       0.00      11,000,000.00
B1        10,000,000.00    10,000,000.00           0.00      62,500.00      62,500.00     0.00       0.00      10,000,000.00
B2         4,000,000.00     4,000,000.00           0.00      25,000.00      25,000.00     0.00       0.00       4,000,000.00
CERT               0.00             0.00           0.00     512,984.77     512,984.77     0.00       0.00               0.00
         --------------   --------------   ------------   ------------   ------------     ----       ----     --------------
TOTALS   173,000,000.00   142,300,014.97   1,944,798.02   1,090,258.98   3,035,057.00     0.00       0.00     140,355,216.95
         ==============   ==============   ============   ============   ============     ====       ====     ==============
</TABLE>

                  FACTOR INFORMATION PER $1000 OF ORIGINAL FACE

<TABLE>
<CAPTION>
                        BEGINNING                                                  ENDING
CLASS      CUSIP        PRINCIPAL      PRINCIPAL     INTEREST       TOTAL         PRINCIPAL
-----    ---------   --------------   -----------   ----------   -----------   --------------
<S>      <C>         <C>              <C>           <C>          <C>           <C>
A1       68619AAZ0     373.46969327   39.68975551   0.89321510   40.58297061     333.77993776
A2       68619ABA4   1,000.00000000    0.00000000   3.15833333    3.15833333   1,000.00000000
A3       68619ABB2   1,000.00000000    0.00000000   3.95833354    3.95833354   1,000.00000000
A4       68619ABC0   1,000.00000000    0.00000000   4.55000000    4.55000000   1,000.00000000
M1       68619ABD8   1,000.00000000    0.00000000   4.77500000    4.77500000   1,000.00000000
M2       68619ABE6   1,000.00000000    0.00000000   5.42500000    5.42500000   1,000.00000000
B1       68619ABF3   1,000.00000000    0.00000000   6.25000000    6.25000000   1,000.00000000
B2                   1,000.00000000    0.00000000   6.25000000    6.25000000   1,000.00000000
                     --------------   -----------   ----------   -----------   --------------
TOTALS                 822.54343913   11.24160705   6.30207503   17.54368208     811.30183208
                     ==============   ===========   ==========   ===========   ==============
</TABLE>

                               PASS-THROUGH RATES

<TABLE>
<CAPTION>
        CURRENT PASS-
CLASS     THRU RATE
-----   -------------
<S>     <C>
A1        2.870000%
A2        3.790000%
A3        4.750000%
A4        5.460000%
M1        5.730000%
M2        6.510000%
B1        7.500000%
B2        7.500000%
</TABLE>

 IF THERE ARE ANY QUESTIONS OR PROBLEMS WITH THIS STATEMENT, PLEASE CONTACT THE
                           ADMINISTRATOR LISTED BELOW:

                                   Janice Rose
             JPMorgan Chase Bank, N.A. - Structured Finance Services
                                600 Travis, 9 FL
                              Houston, Texas 77002
                    Tel: (713) 216-3068 / Fax: (713) 216-4880
                          Email: Janice.Rose@chase.com

(JPMORGAN LOGO)      COPYRIGHT 2005 J.P. MORGAN CHASE & CO. ALL RIGHTS RESERVED.

<PAGE>

                                                                     Page 2 of 4


                ORIGEN MANUFACTURED HOUSING CONTRACT TRUST 2004-B
                                JANUARY 17, 2006

<TABLE>
<S>                    <C>                                        <C>
Section 7.05(a)(i)     Principal Payment Allocable to Holders       1,944,798.02

Section 7.05(a)(ii)    Interest Payment Allocable to Holders          577,274.21

Section 7.05(a)(iii)   Servicing Fee                                  177,405.31
                       Indenture Trustee Fee                            2,669.24
                       Indenture Trustee Expenses                         931.40
                       Owner Trustee Fee                                  333.34
                       Monthly Backup Servicing Fee                     5,000.00

Section 7.05(a)(iv)    Beginning Balance of Contracts             170,309,101.82
                       Ending Balance of Contracts                168,364,303.80

Section 7.05(a)(v)     Number of Contracts                                 3,909
                       Weighted Average Remaining Term                    208.57
                       Weighted Average Contract Rate:                    9.600%

Section 7.05(a)(vi)    Number and Aggregate Principal Amounts
                       of Contracts in Delinquency inlcuding
                       Repossessions
</TABLE>

                       Delinquency Totals
                          Group Totals

<TABLE>
<CAPTION>
Period       Number   Principal Balance   Percentage
------       ------   -----------------   ----------
<S>          <C>      <C>                 <C>
30-59 days      34       1,272,343.18        0.76%
60-89 days      16         632,564.55        0.38%
90+days         60       2,492,245.17        1.48%
               ---       ------------        ----
Total          110       4,397,152.90        2.61%
               ===       ============        ====
</TABLE>

Number and Aggregate Principal Amounts of Contracts Repossessed During Reporting
                                     Period

                               Repossession Totals

<TABLE>
<CAPTION>
Number of    Principal
  Loans       Balance    Percentage
---------   ----------   ----------
<S>         <C>          <C>
11          448,794.57      0.27%
</TABLE>

        Number and Aggregate Principal Amounts of Contracts in Inventory

                               Repossession Totals

<TABLE>
<CAPTION>
Number of    Principal
  Loans       Balance      Percentage
---------   ------------   ----------
<S>         <C>            <C>
32          1,457,849.76      0.87%
</TABLE>

(JPMORGAN LOGO)      COPYRIGHT 2005 J.P. MORGAN CHASE & CO. ALL RIGHTS RESERVED.

<PAGE>

                                                                     Page 3 of 4


                ORIGEN MANUFACTURED HOUSING CONTRACT TRUST 2004-B
                                JANUARY 17, 2006

        Number and Aggregate Principal Amounts of Contracts in Bankruptcy

                                Bankruptcy Totals

<TABLE>
<CAPTION>
Number of     Principal
  Loans        Balance     Percentage
---------   ------------   ----------
<S>         <C>            <C>
108         4,953,900.32      2.94%
</TABLE>

<TABLE>
<S>                                <C>                                                 <C>
Section 7.05(a)(viii)              Principal Prepayments                                1,205,119.73
                                   Liquidation Proceeds                                         0.00

Section 7.05(a)(viii)              Realized Losses
                                      Current Period                                      158,795.34
                                      Cumulative                                        1,578,011.61

Section 7.05(a)(ix)                Adjusted Note Balances
                                      Class M1                                         19,000,000.00
                                      Class M2                                         11,000,000.00
                                      Class B1                                         10,000,000.00
                                      Class B2                                          4,000,000.00

Section 7.05(a)(x)                 Interest Payment Amount
                                      Interest Distribution - A-1                          43,767.54

                                      Interest Distribution - A-2                         133,597.50

                                      Interest Distribution - A-3                          63,729.17

                                      Interest Distribution - A-4                          98,280.00
                                      Available Funds Cap Carry-Forward Amount - A-4            0.00
                                      Interest Reduction Amount - A-4                           0.00

                                      Interest Distribution - M-1                          90,725.00
                                      Available Funds Cap Carry-Forward Amount - M-1            0.00
                                      Liquidation Loss Interest Amount - M-1                    0.00
                                      Interest Reduction Amount - M-1                           0.00

                                      Interest Distribution - M-2                          59,675.00
                                      Available Funds Cap Carry-Forward Amount - M-2            0.00
                                      Liquidation Loss Interest Amount - M-2                    0.00
                                      Interest Reduction Amount - M-2                           0.00

                                      Interest Distribution - B-1                          62,500.00
                                      Available Funds Cap Carry-Forward Amount - B-1            0.00
                                      Liquidation Loss Interest Amount - B-1                    0.00
</TABLE>

(JPMORGAN LOGO)      COPYRIGHT 2005 J.P. MORGAN CHASE & CO. ALL RIGHTS RESERVED.

<PAGE>

                                                                     Page 4 of 4


                ORIGEN MANUFACTURED HOUSING CONTRACT TRUST 2004-B
                                JANUARY 17, 2006

<TABLE>
<S>                                <C>                                                 <C>
                                      Interest Reduction Amount - B-1                           0.00

                                      Interest Distribution - B-2                          25,000.00
                                      Available Funds Cap Carry-Forward Amount - B-2            0.00
                                      Liquidation Loss Interest Amount - B-2                    0.00
                                      Interest Reduction Amount - B-2                           0.00

Section 7.05(a)(xi)                Overcollateralization Target Amount                 28,009,086.85

Section 7.05(a)(xii)               Overcollateralization Amount                        28,009,086.85

Section 7.05(a)(xiv)               Trust Certificate Distribution                         512,984.77

Expense Paid to LLC and DRS                                                                 1,174.74
Servicing Fee Adjustment                                                                  -23,816.13
Miscellaneous Servicing Expenses                                                                0.00
</TABLE>

(JPMORGAN LOGO)      COPYRIGHT 2005 J.P. MORGAN CHASE & CO. ALL RIGHTS RESERVED.